Appeal details
Counselvise Citation
[2020] 111 COUNSELVISE.COM (IT) 2667 (ITAT-CHENNAI)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
4 month(s) 12 day(s)
Appellant
Respondent
Appeal Type
Cross Objection
Pronouncement Date
04-03-2020
Appeal Filed By
Assessee
Order Result
Dismissed
Bench Allotted
A
Assessment Year
2013-2014
Appeal Filed On
22-10-2019
Judgement Text
, , IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, CHENNAI , , $ BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI S. JAYARAMAN, ACCOUNTANT MEMBER /. I.T.A. NOS. 2296, 2297 & 2298/CHNY/2019 CO NOS. 94, 95 & 96/CHNY/2019 / ASSESSMENT YEARS : 2012-13, 13-14 & 14-15 ASSISTANT COMMISSIONER OF INCOME TAX, CORPORATE CIRCLE 6(1), CHENNAI. VS. M/S. SANMINA SCI TECHNOLOGY INDIA LTD., A3, PHASE II, MEPZ SPECIAL ECONOMIC ZONE, NH -45, TAMBARAM, CHENNAI 045. [PAN: AAFCS 8737E] ( / APPELLANT) ( %&' /RESPONDENT ) ' ( / APPELLANT BY : SHRI. AR.V. SREENIVASAN, JCIT %&' ( / RESPONDENT BY : SHRI.R. VIJAYARAGHAVAN, ADVOCATE ( /DATE OF HEARING : 19.12.2019 ( /DATE OF PRONOUNCEMENT : 04.03.2020 / O R D E R PER BENCH : THE REVENUE FILED THESE APPEALS AGAINST THE ORDERS OF COMMISSIONER OF INCOME TAX (APPEALS)-15, CHENNAI IN ITA NOS. 314, 302 & 303/2018-19/CIT(A)-15 DATED 30.05.2019 FOR ASSESS MENT YEARS 2012- 13, 2013-14 & 2014-15, RESPECTIVELY. :-2-: ITA NOS.2296, 2297, 2298/CHNY/2019 & CO NOS. 94, 95 & 96/CHNY/2019 2. AT THE TIME OF HEARING, THE LD.AR SUBMITTED THA T THE TAX EFFECT IS BELOW RS.50 LAKHS AND HENCE THE REVENUES APPEALS W OULD BE COVERED BY THE CBDT CIRCULAR NO.17/2019 DATED 08.08 .2019, FIXING THE MONETARY LIMIT OF RS.50 LAKHS. THE LD.DR ON VERIFI CATION ADMITTED THAT THE TAX EFFECT INVOLVED IN THE RESPECTIVE APPEAL IS LESS THAN RS.50 LAKHS. 3. ON HEARING BOTH SIDES, WE FIND THAT THE TAX EFF ECT IN EACH OF THE CASE IS LESS THAN RS. 50 LAKHS. THE CBDT IN ITS CIR CULAR NO. 17/2019 DATED 08.08.2019 INSTRUCTED ITS OFFICERS TO WITHDRA W ALL THE APPEALS PENDING BEFORE THE ITAT WHERE THE TAX EFFECT IS LES S THAN RS. 50 LAKHS. THIS TRIBUNAL IS OF THE CONSIDERED OPINION THAT THI S CIRCULAR OF CBDT IS BINDING ON THE OFFICERS OF THE DEPARTMENT. THEREFOR E, THE REVENUE CANNOT PROCEED FURTHER IN THIS APPEAL. ACCORDINGLY, THE APPEAL STANDS DISMISSED. 4. IN THE RESULT, THE REVENUES APPEALS IN ITA NOS . 2296, 2297 & 2298/CHNY/2019 ARE DISMISSED AND THE ASSESSEES CRO SS OBJECTIONS IN CO NOS. 94, 95 & 96/CHNY/2019 ARE DISMISSED AS W ITHDRAWN. :-3-: ITA NOS.2296, 2297, 2298/CHNY/2019 & CO NOS. 94, 95 & 96/CHNY/2019 ORDER PRONOUNCED ON WEDNESDAY, 04 TH MARCH, 2020 AT CHENNAI. SD/- ( ) (GEORGE MATHAN) ! /JUDICIAL MEMBER SD/- ( ) (S. JAYARAMAN) ! /ACCOUNTANT MEMBER /CHENNAI, 0 /DATED: 04 TH MARCH, 2020 JPV (%2343 /COPY TO: 1. ' / APPELLANT 2. %&' /RESPONDENT 3. 5 ) ( /CIT(A) 4. 5 /CIT 5. 3% /DR 6. /GF
